4117 | On Demand | Basic | Self-Study
IFRS: Leases (IAS 17)
Friday, May 1, 2020 - Friday, April 30, 2021
The purpose of this course is to familiarize you with the guidance for leases as described in IFRS 16, Leases. This will cover the scope of IFRS 16 and the new definition of a lease.
Determine if an arrangement is (or contains) a lease. Recall how to account for leases under IFRS 16 (with focus on lessee accounting)
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
The scope of IFRS 16 and items excluded from the scope The contrast with previous accounting requirements under IAS 17, Leases The new definition of a lease Lessee accounting, including the recognition and measurement of a lease liability and right-of-use asset Disclosure requirements